20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 691–700 of 806 articles for “Art. 235 ter ZC”
…actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may benefit from a tax credit in respect of the research expenditure they…
…article 4 B, for the benefit of:a) Foundations or associations recognised as being in the public interest subject to 2a, university foundations or partnership foundations mentioned respectively in ar…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
I. - The tax potential of a commune is determined by adding together the following amounts:1° The product determined by applying the average national tax rate for each of these taxes to the communal t…
…to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company which made the first transfer, is not taken into acc…
…lue of the delivery, including value added tax, exceeds an amount which is set by order of the Minister responsible for the budget.II. - The following are also exempt from value added tax:1° Services…
…The supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax.III. - (1…
…in II.II.-The taxable services are:1° The provision, via electronic communications, of a digital interface that enables users to contact and interact with other users, in particular with a view to th…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
